Както е обяснено в писмото на Amazon от 31 октомври 2003 г., стр. 4: „Notwithstanding the tax transparency of LuxSCS, it would have been subject to municipal business tax (Article 2 MBTL) on its profits if these profits are derived by a permanent establishment situated in Luxembourg from the carrying out of a „commercial activity“ as defined by Article 14-1 ITL. “
Mi bi bili njihov odjel za IT i e-trgovinu, ali oni bi bili odjel za izlaganje proizvoda, utvrđivanje cijena i marketing.”